https://www.taxtmi.com/caselaws?id=117335 In tariff classification disputes, the party seeking to displace an existing classification must produce evidence of the goods' character and dimensions. The Revenue did not establish that bazaar scrap and spring leaves were classifiable as angles, shapes and sections under Chapter 72, because the necessary factual basis to disturb the original classification was absent. On that footing, the denial of exemption under the relevant notification was upheld, as the exemption claim depended on the classification position. The appellate authority's modification of the original order was therefore treated as legally proper, and the classification view adopted below was sustained. en-us Tue, 06 Dec 2005 00:00:00 +0530 Thu, 21 Jun 2012 18:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117335 In tariff classification disputes, the party seeking to displace an existing classification must produce evidence of the goods' character and dimensions. The Revenue did not establish that bazaar scrap and spring leaves were classifiable as angles, shapes and sections under Chapter 72, because the necessary factual basis to disturb the original classification was absent. On that footing, the denial of exemption under the relevant notification was upheld, as the exemption claim depended on the classification position. The appellate authority's modification of the original order was therefore treated as legally proper, and the classification view adopted below was sustained. Case-Laws Central Excise Tue, 06 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117335